Sam and Dorsey are discussing their firms' ongoing audit of Welcome Enterprises, a distributor of bargain-priced clothing in the southeastern United States, Sam advises Dorsey that he has been tasked with testing a sample of controls related to customers that have returned products, and asks Dorsey if he has any recommendations for associated internal controls he should consider testing. Which of the following represents Dorsey's best response to this query? As revenue accounts are generally associated with higher inherent risk, it would be more prudent to allow the internal audit function to test this area. It might be worth testing controls pertaining to whether the proper authorizations were received in order for the goods to be returned. You would likely want to test controls related to the original revenue transaction, to determine what percentage of goods on average are being returned. None of these answer choices are correct